Dismissing the appeal the Court  held, that when the order was passed by the Tribunal on April 27, 2018, it must have reached finality and if, at this stage, the court interfered with the order, it may unsettle the settled position. From the date of filing of this appeal six years had passed and during all this period no endeavour had been made from the side of the Department to pursue this matter and the Department was not able to state the position of the case at this point of time. The appeal keeping the questions of law open to be considered at the appropriate stage.(AY. 2009-10)